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Penalties

Archives - March 2016

Posts tagged "Penalties"

Kokanee Placer Ltd. v. R. - TCC: Court sustains penalty for failure to file electronically
Mar 23, 2016 By Bill Innes
Categories:
Précis: The Minister imposed a $1,000 penalty upon the taxpayer for failure to file electronically (the taxpayer was a “prescribed corporation” which was required to file electronically under the provisions of the Income Tax Act (the “Act”)). The taxpayer argued that no penalty could be imposed since no tax was payable for that taxation year. The Court rejected this argument and also found that the taxpayer had not successfully raised a due diligence defence.
Kokanee Placer Ltd. v. R. - TCC: Court sustains penalty for failure to file electronicallyREAD MORE »
Lamoureux v. R. - TCC: GST gross negligence penalties sustained for carpenter
Mar 11, 2016 By Bill Innes
Categories:
Précis: Mr. Lamoureux was a finishing carpenter. For his 2003 and 2004 reporting periods he was assessed for underreported GST. For his 2003 reporting period he was assessed a gross negligence penalty:
Lamoureux v. R. - TCC: GST gross negligence penalties sustained for carpenterREAD MORE »
Raymond v. R. - TCC: Gross negligence penalties affirmed
Mar 01, 2016 By Bill Innes
Categories:
Précis: Ms. Raymond and her spouse, Mr. Ludlow, operated a variety of businesses as well as a partnership. They were each assessed gross negligence penalties with respect to under-reported income in 2006 and 2007. The partnership was also assessed gross negligence penalties in respect of over-stated GST input tax credits during the same period. The Court affirmed the imposition of the penalties.
Raymond v. R. - TCC: Gross negligence penalties affirmedREAD MORE »

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